EORI – the European economic operators registration system

Customs checks shall protect people and enterprises, but, at the same time, they shall not impede trading. The EORI registration number (Economic Operators Registration and Identification) now facilitates clear identification of all authorized economic operators within the EU.

Europe keeps growing together – since 1 September 2009 a European entrepreneur being active in border-crossing foreign trade with no-member countries requires a so-called EORI number for customs clearance. This new European registration and identification system is based on a database run on European level.

The EORI number consists of a country-code followed by the issued customs number.

A main reason for introducing EORI was to reduce the amount of administration and to significantly simplify customs procedures. By means of the Europe-wide likewise composed numbers customs authorities can minimise security risks and economise procedures.

Registration is compulsory for all entrepreneurs who, within the scope of their business activities, perform activities relevant to customs (such as e.g. lodging customs declarations, summary declarations or running temporary storages). Entrepreneurs doing business within the EU only are therefore not subjected to compulsory registration.

In Austria the registration is performed by the customs authorities. Holders of e-customs permits are obliged to have an EORI number already since September. For all other traders a transition period till 31 December 2009 has been decreed. In the meantime resorting to the UID-number is possible.

In the long run the UID-number is no proper source of identification, because the EORI number additionally specifies contact data and the ÖNACE-code. Furthermore it speaks against using UID-numbers that a company may be subject to turnover tax assessment in several member countries, so clear identification is not possible.

The EORI number has to be quoted in any document directed to customs authorities – such as:
- customs declarations
- summary declarations for import/export
- applications for approval
- appeals
- applications for customs refund / remission of duty
- applications for legally binding information

Every company must apply to the Ministry for Finance itself. It is important that branches do not apply for separate EORI numbers. This must be obtained by the parent company. Subsidiary companies with legal entity must submit their own applications.
During the transition period problems may arise in everyday practice, especially if an EORI number has already been applied for, which has not been transmitted to the database yet.  Difficulties may also appear if a European customs authority already demands an EORI number, while the Austrian entrepreneur still does not have one. Till the end of the year delayed clearance must be expected in such cases.

On 1 January 2010 every operator concerned must have an EORI registration number – and trading between European countries will again have become simpler.